The conventional cotton foam material is composed of open cells and is therefore soft and permeable; nevertheless it has a rather weak structural framework, thereby making it vulnerable to deformation under pressure. Such conventional cotton foam material can not be processed to form an object of a predetermined shape. In any event, the application of such cotton foam material as described above is rather limited even if the cotton foam material is made into something similar to a board, which is then cut into pieces having specified sizes. In fact, the basic structural framework of a board made of cotton foam material is such that the board can not be used to form an object under heat and pressure. There is another kind of foam material, which is composed of closed cells and is therefore structurally stronger than the cotton foam material. However, this foam material above is limited due to its impermeability.